This essential statutory material relating to the Goods and Services Tax (GST) contents contains:

Full text of the GST and Harmonized Sales Tax (HST) provisions of the Excise Tax Act, schedules and regulations, incorporating all amendments, fully annotated with related provisions, definitions, regulations, and forms
Comprehensive, expert topical index prepared by David Sherman
Full text of all Canada Revenue Agency GST Memoranda, technical information bulletins, info sheets, and excise and GST/HST news, and all Department of Finance and CRA news release relating to the GST
Full text of pending amendments including proposed or draft legislation, with detailed commentary
All Department of Finance technical notes since 1997
Full text of related legislation such as the Excise Act, Customs Act, Interpretation Act, Canada Revenue Agency Act, and the non-GST portions of the Excise Tax Act
David Sherman's twice-monthly newsletter, GST & HST Times, giving you the latest on what's new in GST

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